Guidelines: Template for Proposal Costing

Purpose

Please use this template to cost Budget (or Off-Cycle) proposals, and include e-copies of the completed tables with your proposal (as Annex 1):

Tab A: Funding table(s) (refer to the instructions below)
Tab B: Capital amortization table(s) (if the proposal includes capital costs)
Tab C: Current funding (if the proposal builds on an existing program)
Tab D: FTE distribution table (if the proposal includes new FTEs)
Tab E: List of Departments names and acronyms (to use in funding table)

Notes

Tables are in millions of dollars. Figures should be rounded to six decimal points (to the dollar).

Cells shaded tan in the funding table should sum to the unshaded row above.

'Future Years' column should be replaced with individual columns showing each future year for which funding is requested (unless on a perpetual, flat 'ongoing' basis).

Definitions: Funding Table

[Measure / Activity X] [- Dept. Y]: Replace these placeholders with the names of the initiatives or activities proposed in all rows of the funding table (e.g. expansion of program x, associated internal services, etc.), for each sponsoring department (refer to tab E for a list of acronyms to use).

For complex, horizontal proposals, multiple funding tables can be completed (in separate copies of tab "A - Funding Table" within this workbook), and a consolidated table should also be provided. Information must always be disaggregated by initiative, including by funding type (operating, transfer, capital, other). If multiple organisations are implicated, each organisation may submit a separate costing template, but the lead organisation should provide a consolidated table that incorporates all initiatives across organisations.

For proposals to both renew and expand existing programs, show the costs of renewal and expansion as separate top-level line items. Renewal costs should always be shown on a flat-line basis equal to the last year of funding currently being provided; any additional funds required to continue to deliver the program at current activity levels must be shown as an expansion. (Reductions should similarly be shown separately from renewals and expansions.)

Funding requested should only show the incremental funding required. If a program has ongoing funding, the request should not be grossed up to include that amount and then be subsequently offset in a 'Less' row. Existing ongoing funding for the program should only be included in the worksheet "C - Current Funding". Exception: if funding is being repurposed and shown in a 'Less' row, then the requested funding lines should be grossed up to include the amount being repurposed.

Where applicable, ensure that costs for internal services are clearly identified as a separate measure / activity (internal services costs are all indirect costs in support of the proposed initiative such as Management and Oversight; Communications; Legal; Human Resources Management; Financial Management; Information Management; Information Technology; Real Property; Materiel; and Acquisition. Internal Services include only those activities that apply across an organization and do not include those provided for a specific program.)

Operating:

 

Salary: Total salary cost for the initiative.

Employee Benefit Plans: 27% of salary, 58% for RCMP members and 85% for Canadian Armed Forces members.

PSPC Accommodation Premium: 13% of salary, if applicable.

Operating and Maintenance (O&M): Direct operating and maintenance costs related to the initiative.

Shared Services Canada (SSC) IM/IT costs: SSC's partner organizations must include an amount equal to 4% of new/renewed FTE salary costs to cover certain ongoing IT service costs (e.g., mobile device service plans, standard software, email, internet, audioconferencing, etc.); and/or the cost for SSC to provide any additional IT services required to support the initiative. Non-partner organizations who wish to use SSC services should consult with SSC prior to submitting a funding proposal to determine if additional IT funding is needed.

Transfers:

 

Grants: Grants funding required for this initiative.

Contributions: Contributions funding required for this initiative.

Capital:

Capital costs that can be capitalized/amortized for this initiative. All non-capitalized costs should be included in the operating and maintenance category. Note: Starting in 2022-23, a new accounting standard requires the up-front recording of costs associated with Asset Retirement Obligations (ARO), i.e. legally-required clean-up and removal costs at end of an asset's useful life. Where applicable, mention the cost estimate and expected year of retirement in a note below the table, as well as include the estimate in the capital row of the table. In particular, the accrual is amortized/accreted over the useful life of the asset, whereas the cash will be spent in the year the asset is retired (can be put in Future Years column).

Other:

Costs that do not fit in any of the categories above. For example, all costs associated with a restatement of an existing liability or the identification of a new liability (e.g., environmental, legal or pension and benefits liabilities) or foregone revenues should be included under that category.

Sub-Total: Total of all of the costs above.

Less: Other sources of funding: All internal reallocations, transfers from other initiatives, or offsetting revenues and previous funding decisions that are available for this initiative. Add separate lines for each funding source. For previous funding decisions, clearly identify the specific source for each line (such as the budget or decision that provided the funding).

Total (Total incremental funding required): Total cost minus all other sources of funding.

Definitions: Estimates Categories

Estimates categories are used to improve the quality of reporting in the fiscal annex (e.g., the reconciliation between estimates and budget) and to ensure efficient implementation of budget measures.

1. Type

Budgetary
Funding for operating, capital, transfer payments, most payments to Crown corporations, and revenues netted against expenditures.
Non-Budgetary
Funding for loans, investments and advances representing changes in the composition of the Government's financial assets.
N/A - Revenue NOT netted against expenditures
Departmental revenue and cost recovery which does not flow through the Estimates because it is not netted against expenditures. This can also include the net income of Enterprise Crown corporations, and the revenue of Consolidated Crown corporations.
N/A - Consolidated SPA/ EI Operating Account
Funding for consolidated specified purpose accounts, such as the Employment Insurance Operating Account, does not flow through the Estimates.
N/A - Consolidated Crown corporation non-appropriated activities
Consolidated Crown corporations fund their activities in various ways, only one of which (appropriations) flows through the Estimates and is usually budgetary. Here the interest is spending not financed from appropriations.
N/A - Tax credits and repayments
Changes in benefits delivered through the tax system that are considered expenditures in the Public Accounts.
N/A - Other
Other type not specified above;  Please provide a rationale if this category is selected.

2. Basis

Voted
Authorized by Parliament through an Appropriation Act (Supply Bill)
Statutory
Authorized by Parliament through legislation other than an Appropriation Act
N/A
Items which do not flow through the Estimates (i.e. are neither voted nor statutory). Applies to items whose type (as described above) is neither budgetary or non-budgetary.

3. Status of inclusion in Reference Levels

Yes
Funding that is included or is expected to be included in the next (imminent) Annual Reference Level Update (ARLU) exercise (if a budget measure) or Supplementary Estimates (if off-cycle).
No
Funding in the fiscal framework that was approved in a past funding decision but has not yet been briefed into Reference Levels by Treasury Board, and is not expected to be briefed in through the next (imminent) ARLU or Supplementary Estimates exercise.

Adding rows to the table

Copy and insert rows as necessary

Right click row number at far left, select 'Copy', right click the row number below where you would you would like to insert the row, select 'Insert Copied Cells'

Insert new columns as necessary to show each individual future year.

*Please ensure that each measure/activity has its own line in this table

PROPOSAL COSTING

Complete this table if CASH = ACCRUAL
[Budget or Off-Cycle] ($ millions)
Proposal 24-25 25-26 26-27 27-28 28-29 29-30 Total Future Years Rem. Amort. Ongoing Estimates Category - Select:  
ACCRUAL PROFILE Type Basis  
1. [Measure/Activity X] [- Dept. Y] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0      
2.   [Measure/Activity X] [- Dept. Y] [- Operating] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0      
3.     [Measure/Activity X] [- Dept. Y] [- Operating (Salary)]             0.0       Budgetary Voted  
4.     [Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)]             0.0       Budgetary Statutory  
5.     [Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)]             0.0       Budgetary Voted  
6.     [Measure/Activity X] [- Dept. Y] [- Operating (O&M)]             0.0            
7.     [Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)]             0.0            
8.   [Measure/Activity X] [- Dept. Y] [- Transfers] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0      
9.     [Measure/Activity X] [- Dept. Y] [- Grants]             0.0            
10.     [Measure/Activity X] [- Dept. Y] [- Contributions]             0.0            
11.   [Measure/Activity X] [- Dept. Y] [- Capital]             0.0            
12.   [Measure/Activity X] [- Dept. Y] [- Other (Specify)]             0.0            
SUB-TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0 Type Basis In Ref. Levels?
13. [Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers]             0.0            
14. [Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers]             0.0            
TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0      
CASH PROFILE same as accrual
[Note: (e.g. assumptions used, reason if the cash profile does not equal the accrual profile, source of funds if other than the fiscal framework)]
Complete this table if CASH ≠ ACCRUAL
[Budget or Off-Cycle] ($ millions)
Proposal 24-25 25-26 26-27 27-28 28-29 29-30 Total Future Years Rem. Amort. Ongoing
ACCRUAL PROFILE                    
[Measure/Activity X] [- Dept. Y] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0
  [Measure/Activity X] [- Dept. Y] [- Operating] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0
    [Measure/Activity X] [- Dept. Y] [- Operating (Salary)]             0.0      
    [Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)]             0.0      
    [Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)]             0.0      
    [Measure/Activity X] [- Dept. Y] [- Operating (O&M)]             0.0      
    [Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)]             0.0      
  [Measure/Activity X] [- Dept. Y] [- Transfers] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0
    [Measure/Activity X] [- Dept. Y] [- Grants]             0.0      
    [Measure/Activity X] [- Dept. Y] [- Contributions]             0.0      
  [Measure/Activity X] [- Dept. Y] [- Capital]             0.0      
  [Measure/Activity X] [- Dept. Y] [- Other (Specify)]             0.0      
SUB-TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0
[Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers]             0.0      
 [Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers]             0.0      
TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 0.0
Complete this table if CASH ≠ ACCRUAL
[Budget or Off-Cycle] ($ millions)
Proposal 24-25 25-26 26-27 27-28 28-29 29-30 Total Rem. Amort. Ongoing Estimates Category - Select:  
CASH PROFILE                   Type Basis  
1. [Measure/Activity X] [- Dept. Y] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0      
2.   [Measure/Activity X] [- Dept. Y] [- Operating] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0      
3.     [Measure/Activity X] [- Dept. Y] [- Operating (Salary)]             0.0     Budgetary Voted  
4.     [Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)]             0.0     Budgetary Statutory  
5.     [Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)]             0.0     Budgetary Voted  
6.     [Measure/Activity X] [- Dept. Y] [- Operating (O&M)]             0.0          
7.     [Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)]             0.0          
8. [Measure/Activity X] [- Dept. Y] [- Transfers] 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0      
9.     [Measure/Activity X] [- Dept. Y] [- Grants]             0.0          
10.     [Measure/Activity X] [- Dept. Y] [- Contributions]             0.0          
11.   [Measure/Activity X] [- Dept. Y] [- Capital]             0.0          
12.   [Measure/Activity X] [- Dept. Y] [- Other (Specify)]             0.0          
SUB-TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0 Type Basis In Ref. Levels?
13.   [Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers]             0.0          
14.  [Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers]             0.0          
TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0   0.0      
[Note: (e.g. assumptions used, reason if the cash profile does not equal the accrual profile, source of funds if other than the fiscal framework)]

CAPITAL AMORTIZATION

[Name of the Initiative] - [Department]

Amortization Period:

Date Asset is put into use:

Table for Amortizable Capital Assets (in dollars)
  One-Time Capital Investments Operations TOTAL
Fiscal Year Amortizable Capital Assets (Cash Profile of New Funding) Amortizable Capital Assets (Amortization Profile of New Funding) Amortizable Capital Assets (Cash Profile of New Funding) Amortizable Capital Assets (Amortization Profile of New Funding) Amortizable Capital Assets (Cash Profile of New Funding) Amortizable Capital Assets (Amortization Profile of New Funding)
2024-25            
2025-26            
2026-27            
2027-28            
2028-29            
2029-30            
2030-31            
2031-32            
2032-33            
2033-34            
2034-35            
2035-36            
2036-37            
2037-38            
2038-39            
2039-40            
2040-41            
2041-42            
2042-43            
2043-44            
2044-45            
2045-46            
2046-47            
2047-48            
2048-49            
2049-50            
2050-51            
2051-52            
2052-53            
2053-54            
2054-55            
2055-56            
2056-57            
2057-58            
2058-59            
2059-60            
2060-61            
2061-62            
2062-63            
2063-64            
2064-65            
2065-66            
2066-67            
2067-68            
2068-69            
2069-70            
2070-71            
2071-72            
2072-73            
2073-74            
2074-75            
2075-76            
2076-77            
2077-78            
2078-79            
2079-80            
Total            
For proposals with large/complex capital components, the Department of Finance may require amortization information to be disaggregated by asset class, or groups of assets that share depreciation characteristics.

 

CURRENT PROGRAM FUNDING
Complete this table if proposal renews and/or expands an existing program.
[Name of Program] - [Department]
Existing Program Costing Information
($ millions)
24-25 25-26 26-27 27-28 28-29 29-30 Total Future Years Rem. Amort. Ongoing
ACCRUAL PROFILE                    
[Dept. Y] [- Operating] 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
[Dept. Y] [- Gs&Cs (Transfers)]             0.0      
[Dept. Y] [- Capital]             0.0      
[Dept. Y] [- Other]             0.0      
TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
[Dept. Y] Operating % of Total Costs                  
Total existing FTEs                    

 

FTE DISTRIBUTION
[Name of Program] - [Department]
Instructions: include existing and incremental FTEs in all years that they are working.
FTE Distribution 24-25 25-26 26-27 27-28 28-29 29-30 Ongoing
Existing FTEs 0.0 0.0 0.0 0.0 0.0 0.0 0.0
NCR              
BC              
AB              
SK              
MB              
ON              
QC              
NB              
NS              
PEI              
NL              
NT              
YT              
NU              
Incremental FTEs - Renewed 0.0 0.0 0.0 0.0 0.0 0.0 0.0
NCR              
BC              
AB              
SK              
MB              
ON              
QC              
NB              
NS              
PEI              
NL              
NT              
YT              
NU              
Incremental FTEs - New 0.0 0.0 0.0 0.0 0.0 0.0 0.0
NCR              
BC              
AB              
SK              
MB              
ON              
QC              
NB              
NS              
PEI              
NL              
NT              
YT              
NU              
TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0
FTEs in the National Captial Region (NCR) should not be double counted in Ontario or Quebec.
FTE distribution is indicative only.

 

List of Department Names

Acronym Department Name
ATSSC Administrative Tribunals Support Service of Canada
AAFC Agriculture and Agri-Food Canada
ACOA Atlantic Canada Opportunities Agency
APA Atlantic Pilotage Authority Canada
AECL Atomic Energy of Canada Limited
BOC Bank of Canada
BPA Belledune Port Authority
BWBA Blue Water Bridge Authority
BDC Business Development Bank of Canada
CBSA Canada Border Services Agency
CCA Canada Council for the Arts
CDIC Canada Deposit Insurance Corporation
CDEV Canada Development Investment Corporation
CED Canada Economic Development for Quebec Regions
CIRB Canada Industrial Relations Board
CIB Canada Infrastructure Bank
CLCL Canada Lands Company Limited
CMHC Canada Mortgage and Housing Corporation
CPC Canada Post
CRA Canada Revenue Agency
CSPS Canada School of Public Service
CSTM Canada Science and Technology Museum
CATSA Canadian Air Transport Security Authority
CBC Canadian Broadcasting Corporation
CCOHS Canadian Centre for Occupational Health and Safety
CCC Canadian Commercial Corporation
CDC Canadian Dairy Commission
CEAA Canadian Environmental Assessment Agency
CFIA Canadian Food Inspection Agency
CGC Canadian Grain Commission
PCH Canadian Heritage
CHRC Canadian Human Rights Commission
CHRT Canadian Human Rights Tribunal
CIHR Canadian Institutes of Health Research
CICS Canadian Intergovernmental Conference Secretariat
CITT Canadian International Trade Tribunal
CMHR Canadian Museum for Human Rights
CMH Canadian Museum of History
CMIP Canadian Museum of Immigration at Pier 21
CMN Canadian Museum of Nature
CanNor Canadian Northern Economic Development Agency
CNSC Canadian Nuclear Safety Commission
POLAR Canadian Polar Commission
CRTC Canadian Radio-television and Telecommunications Commission
CSIS Canadian Security Intelligence Service
CSA Canadian Space Agency
CTA Canadian Transportation Agency
CWB Canadian Wheat Board, The
CRCC Civilian Review and Complaints Commission for the RCMP
CSEC Communications Security Establishment Canada
CB Copyright Board Canada
CSC Correctional Service Canada
CAS Courts Administration Service
CIRNA Crown-Indigenous Relations and Northern Affairs Canada
FIN Department of Finance Canada
ISC Department of Indigenous Services Canada
JUS Department of Justice Canada
DC Destination Canada
ESDC Employment and Social Development Canada
ECBC Enterprise Cape Breton Corporation
ECCC Environment and Climate Change Canada
EDC Export Development Canada
FCC Farm Credit Canada
FBCL Federal Bridge Corporation
FedDev Federal Economic Development Agency for Southern Ontario
FCAC Financial Consumer Agency of Canada
FINTRAC Financial Transactions and Reports Analysis Centre of Canada
DFO Fisheries and Oceans Canada
FFMC Freshwater Fish Marketing Corporation
GAC Global Affairs Canada
GLPA Great Lakes Pilotage Authority Canada
HXPA Halifax Port Authority
HMPA Hamilton Port Authority
HC Hazardous Materials Information Review Commission
HC Health Canada
HOC House of Commons
HICC Housing, Infrastructure and Communities Canada
IRB Immigration and Refugee Board of Canada
IRCC Immigration, Refugees and Citizenship Canada
IRSTRC Indian Residential Schools Truth and Reconciliation Commission
ISED Innovation, Science and Economic Development Canada
IDRC International Development Research Centre
IJC International Joint Commission (Canadian Section)
ICH Invest in Canada Hub
LPA Laurentian Pilotage Authority Canada
LAC Library and Archives Canada
LOP Library of Parliament
MAI Marine Atlantic Inc.
MGERC Military Grievances External Review Committee
MPCC Military Police Complaints Commission of Canada
MPA Montréal Port Authority
NOPA Nanaimo Port Authority
NAC National Arts Centre Corporation
NCC National Capital Commission
DND National Defence
NEB National Energy Board
NFB National Film Board
NGC National Gallery of Canada
NRC National Research Council Canada
NRCan Natural Resources Canada
NPA Northern Pipeline Agency Canada
OAG Office of the Auditor General of Canada
elections Office of the Chief Electoral Officer
FJA Office of the Commissioner for Federal Judicial Affairs Canada
OCL Office of the Commissioner of Lobbying of Canada
OCOL Office of the Commissioner of Official Languages
OCSEC Office of the Communications Security Establishment Commissioner
OCIEC Office of the Conflict of Interest and Ethics Commissioner
PBO Office of the Parliamentary Budget Officer
PSIC Office of the Public Sector Integrity Commissioner of Canada
OSGG Office of the Secretary to the Governor General
SEO Office of the Senate Ethics Officer
OSFI Office of the Superintendent of Financial Institutions Canada
OIPC Offices of the Information and Privacy Commissioners of Canada
OPMC Old Port of Montreal Corporation Inc.
OPA Oshawa Port Authority
P3C PPP Canada Inc.
PPA Pacific Pilotage Authority Canada
PC Parks Canada
PPS Parliamentary Protective Service
PBC Parole Board of Canada
PacifiCan Pacific Economic Development Canada
PMPRB Patented Medicine Prices Review Board Canada
POLAR Polar Knowledge Canada
PAPA Port Alberni Port Authority
PrairiesCan Prairies Economic Development Canada
PRPA Prince Rupert Port Authority
PCO Privy Council Office
PHAC Public Health Agency of Canada
PPSC Public Prosecution Service of Canada
PS Public Safety Canada
PSC Public Service Commission of Canada
PSLRB Public Service Labour Relations Board
PSST Public Service Staffing Tribunal
PSPC Public Services and Procurement Canada
QPA Québec Port Authority
ERC RCMP External Review Committee
RG Receiver General
SCC Registrar of the Supreme Court of Canada
RCT Registry of the Competition Tribunal
RPSDT Registry of the Public Servants Disclosure Protection Tribunal
RSCT Registry of the Specific Claims Tribunal
RTI Ridley Terminals Inc.
Mint Royal Canadian Mint
RCMP Royal Canadian Mounted Police
SPA Saguenay Port Authority
SJPORT Saint John Port Authority
NSERC Science and Engineering Research Canada
NSICOP Secretariat of the National Security and Intelligence Committee
SIRC Security Intelligence Review Committee
SEN Senate
SIPA Sept-Îles Port Authority
SSC Shared Services Canada
SSHRC Social Sciences and Humanities Research Council of Canada
SJPA St. John's Port Authority
SCA Standards Council of Canada
StatCan Statistics Canada
WAGE Women and Gender Equality Canada
TBS Treasury Board of Canada Secretariat
Telefilm Telefilm Canada
OCI The Correctional Investigator Canada
JCCB The Jacques-Cartier and Champlain Bridges Inc.
NBC The National Battlefields Commission
TBPA Thunder Bay Port Authority
TPA Toronto Port Authority
TC Transport Canada
TATC Transportation Appeal Tribunal of Canada
TSB Transportation Safety Board of Canada
TRPA Trois-Rivières Port Authority
VIA VIA Rail Canada Inc.
VFPA Vancouver Fraser Port Authority
VAC Veterans Affairs Canada
VRAB Veterans Review and Appeal Board
WPA Windsor Port Authority
WDBA Windsor-Detroit Bridge Authority

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